2023 (2) TMI 90

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....r.P. Rajkumar For the Respondents : Mr.C. Harsha Raj, Addl. Government Pleader ORDER By consent of both parties, this writ petition is taken up for final disposal in the admission stage itself. 2. Mr.C. Harsha Raj, learned Additional Government Pleader accepts notice for the respondents. 3. The petitioner has challenged the impugned order dated 04.01.2023 passed under Section 74 of the Tamil ....

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.... the TNGST Act, 2017, instead the respondent has simply extracted the ingredients of Section 74 of the Act and has issued the show cause notice. 4. Under the impugned order passed under Section 74 of the TNGST Act, 2017, the petitioner has been levied with penalty for claiming input tax credit based on bogus tax invoices / debit notes. 5. The learned counsel for the petitioner drew the attention....

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....titioner to the show cause notice on 08.12.2022 and the same has also been uploaded in the web portal of the respondents. The proof for the same has also been filed as a document. However, under the impugned order, the reply dated 08.12.2022 has not been considered by the respondents. 8. On a prima facie consideration, the show cause notice sent to the petitioner by the respondents is also bald a....